The Comptroller & Auditor General of India (CAG) is a constitutional authority appointed by the President of India under Article 148 of the Constitution of India. The duties & powers of the CAG are prescribed in the Articles 149-151 of the Constitution of India. The Parliament under Article 149 of the Constitution has enacted the Comptroller & Auditor General’s (Duties, Power and Condition of Service) (CAG’s DPC Act) Act, 1971 replacing the earlier Government of India (Audit & Accounts) Order 1936.